BIR Ruling

October 10, 1973 Mrs. Estelita dela Cruz Lasip Grande, Dagupan City M a d a m : This refers to your letter dated September 17, 1973 requesting information as to whether or not you are required to file income tax return. It is represented that you are a widow living with a chinese citizen without benefit of marriage in 1943 with 4 sons and one daughter who are all married; that in 1961; you bought a small piece of land where you are now residing; that in the years 1963 to 1970, you chinese common-law husband filed his income tax returns claiming you as his spouse without income since you are a plain housewife; and that since your common-law husband has retired, you are only living on small allowance given by your children. In reply thereto, I have the honor to inform you that as registered owner of a real property, you are required to file separate income tax returns beginning the taxable year 1969 up to 1972, pursuant to Section 45(3)(C) of the National Internal Revenue Code, as amended. Your having been claimed as wife in the income tax returns filed by your chinese common-law husband has no legal effect because the requirement of declaring the name of the spouse in the returns refers to a legally married spouse. In filing your income tax returns, you may declare yourself as single, or single but head of family, if you have one or both parents, or one or more brothers or sisters or one or more adopted children living with and dependent upon you for their chief support where such brothers, sisters, or children are not more than twenty-three years of age, unmarried and not gainfully employed, or where such children are incapable of self support because mentally or physically defective. In this connection, you may avail of the amnesty provided by Presidential Decree No. 213 by filing income tax returns and pay P10.00 for each year that no return has been filed. You have until October 31, 1973 within which to avail of the Amnesty. acd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."